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text-transform:uppercase">practical SEMINARS-CONSULTATIONS

"ACCOUNTING, REPORTING,

TAXATION AND LEGAL ISSUES

IN STATE AND MUNICIPAL INSTITUTIONS

(state, budgetary, autonomous)

accordingwith new regulations"

Location: Russian Academy National economy and

public service under the President Russian Federation

(Moscow, pr-t Vernadskogo, d. 84, metro station "Yugo-Zapadnaya", 200 meters from the metro, entrance to the territory of the Academy from Pokryshkina street through the entrance No. 4

according to the list of the school "Intensive", educational building No. 6)

Participants receive a certificate of professional development

of the established sample in accordance with the Federal Law of 01.01.2001 No.
"On Education in the Russian Federation"

License for educational activities - AAA No. 000 dated 01.01.2001

Applications for participation, proposals for the seminar program

and preliminary questions for speakers are accepted

by phone: (4,

as well as by phone / fax: (4,

Detailed information about other planned seminars and conferences –

website: intensive77.rf; intensive 77.ru

email mail:intensive @ ranepa . en , ssokolov @ranepa. en

Attention: since 09/01/2013 the Academy's phone numbers have been changed to the above!

Moscow city

PROGRAM OF ALL-RUSSIAN CONSULTATION SEMINARS

Check-in and accommodation of participants of the All-Russian practical seminar-consultation

in the hotels of the Academy and the "Central Tourist House"

Note:

1. A certain part of the time of each speaker is allotted for answering questions and analyzing specific situations.

2. The seminar program is subject to change on individual speakers and topics.

Participants of the seminar-consultation are invited to the following cultural program:

- December 5, 10.00-14.00 P at the request of the seminar participants (according to the note in the application) - a bus tour of the sights of Moscow (Sparrow Hills, the Cathedral of Christ the Savior, Red Square and other historical places).

Departure of the participants of the All-Russian practical seminar-consultation.

The cost of participation of one person in the All-Russian practical seminar is RUB. - includes payment for classes, a document on advanced training, cultural and buffet service, a tour of Moscow, books and teaching aids on the topics of the seminar, etc.

Payment for participation in the transfer seminar.

Upon receipt of the application for participation in the seminar and the card of the institution (enterprise, organization)

sent: an invoice, an agreement and an act on the provision of services to the e-mail specified in the application.

The original documents (including the invoice) are issued to the participants of the seminar upon registration.

Samples of the above financial documents – invoices, contracts and acts of rendering
services – on the site intensive77.rf, ***** .

In order to speed up the execution of financial documents, the participant of the seminar upon registration

can submit two copies of the contract and the act on the provision of services (signed and stamped by the institution, enterprise, organization). One copy of this kit after signing will be returned

participant during the workshop.

Non-resident participants of the seminar are offered accommodation in hotels of the Academy and hotel
"Central Tourist House" in single or double rooms of varying degrees of comfort
(accommodation in hotels from December 1 to December 5, 2014 - around the clock).

Payment for accommodation in hotels is made in cash, including breakfast and VAT.

Academy Hotels (the number of places is limited):

· one place in a double room 1 rub. per day

If you need to receive an invoice for accommodation at the Academy Hotel, you should have with you a power of attorney to receive it from the organization (institution) indicating all the details.

Rooms at the Central Tourist House Hotel ( contact

are booked only if there are no places in the hotels of the Academy:

· a place in a double room - 2750 rubles. per day;

· in a single room - 4980 rubles. per day.

SCHEME of the academy complex

with case numbering

During the work of the All-Russian practical seminar

from 9.00 to 9.15 a bus will be provided (with a sign of the name
seminar) for travel from the hotel "Central Tourist House"

to the Academy (only subject to booking a hotel
through the school "Intensive").

Accompanying phone: 0-31

The State Information System on State and Municipal Payments (GIS GMP) is a relatively young system that is in its infancy and the choice of priority areas for development. The President of the Club of Bank Accountants Kirill Parfyonov talks about the features of its functioning with Oksana Rud, Head of the Department for the Development of Budgetary Payments of the Federal Treasury.

Oksana Nikolaevna, let's start from last year. Banks, of course, hoped that the information system would not be separated from the payment system. And there were hopes that the information would be taken from payment documents. However, the information system works separately…

It is no secret that banks pay not only individual payment orders, but also consolidated ones. And if we go back three years, when Bank of Russia Ordinance No. 2467-U was issued, the conclusion of agreements with the Central Bank of the Russian Federation and the territorial body of the Federal Treasury with bringing to the administrator of budget revenues registers of payments accepted from individuals when making settlements with consolidated payment orders did not become mandatory. Thus, all this time, the registers provided for by Ordinance No. 2467-U are not actually brought up. Revenue administrators are informed of the amounts of consolidated payment orders without detailing for a specific payer. And in order to resolve this situation, income administrators began to conclude separate agreements with credit institutions that make consolidated payments, minimizing their operating costs for making payments. And also to administer these agreements and exchange with each credit institution in a certain format established by a specific agreement, files in different formats for personalized amounts of payments received from individuals. This made the administration of income extremely inconvenient, and in the event that such consolidated payment orders landed on the account of unexplained amounts in the Federal Treasury, in fact, there were no grounds for clarifying such amounts. As for the information transmitted to the GIS GMP, it is really separated in time from the time of transfer of information about the payment to the payment system, because in accordance with the Federal Law 210-FZ, information must be transferred to the GIS GMP immediately.

- But even now consolidated payments are calculated ...

Are calculated. But already from July 1, 2013, the transfer of funds by consolidated payment orders to the accounts of the territorial bodies of the Federal Treasury must be accompanied by a register - clause 3.15 of the Regulation of the Bank of Russia No. 384-P came into force. In order to implement this clause, in April the Bank of Russia brought to the participants of settlements the format of a new electronic document ED108 - consolidated payment order on the total amount accepted payments from individuals with a registry. The use of ED108 budget in credit institutions' settlements makes it possible to bring to the budget revenue administrators detailed information about the payer - an individual, and credit institutions to reduce transaction costs, because in individual cases banks are not entitled to charge a commission from the payer, for example, when paying taxes.

- Wouldn't it be easier to develop a payment system and remove the necessary information from it?

According to the law on national payment system translation Money is carried out within up to three business days from the day they are debited from the payer's account or the funds are provided by the payer when transferring without opening an account. And if we take into account the Civil Code, then the funds can be debited by the bank from the payer's account and the next day after receiving an order from him. Thus, the money accepted today from payers in payment for state and municipal services, other payments that are sources of budget revenues budget system, which include the payment of taxes, fines, can reach the recipient of funds on the fourth day. Consider taxes as a separate example: according to tax code the obligation of the taxpayer to pay tax is considered fulfilled from the moment the funds are deposited at the cash desk credit organization or from the moment of sending the order to the bank, even if this is done on the day of the expiration of the deadline for payment. And this information should be tax authority immediately from the moment of payment, in order to exclude the formation of debt on such tax and the accrual of penalties. It should also be taken into account that the terms for the provision of state and municipal services in some cases are shorter than the terms for bringing funds to the recipient, and the applicant is already entitled to apply for the service. The solution of these problems is the GIS GMF.

One of the reasons for its creation was the justified need to inform citizens on the basis of the “one-stop-shop” principle of information about their obligations to the budget system and the use of a variety of methods for this. So only the mailing of notices of taxes and fines deprived the citizen who changed the address of the location of the opportunity to learn about his obligations in a timely manner and fulfill them, which was the basis for the formation of debt and initiation of enforcement proceedings. At the same time, portals of state and municipal services, multifunctional centers for the provision of state and municipal services, and information services of credit institutions are developing. Thus, a citizen or organization, applying to the GIS GMP, through portals, multifunctional centers or through a credit organization serving him, could find out about the existence of obligations and pay in a timely manner, without waiting until a debt is formed, or, even worse, enforcement proceedings. This is the story behind the creation of the system. And due to the functioning of this system, the right of citizens to receive paid state and municipal services without providing documents confirming the fact of payment is ensured.

As for the development of the payment system, there is certainly a need for this.

- But are there possible discrepancies between the payment and information systems?

There are differences, of course. As I said, a significant discrepancy in timing. But there are still discrepancies in the composition of the details of the payment document.

If we let through a consolidated payment order with a registry that allows you to personalize information, then the meaning of the GIS GMP will disappear?

It will not disappear, because the terms are different, immediately and T + 4. And ED 108 applies only for payments accepted for transfer to the accounts of the territorial bodies of the Federal Treasury, and budgetary and autonomous institutions participate in the provision of state and municipal services, payment for the services of which can be received on accounts opened with credit institutions.

That is, it turns out this way: the bank today reports that the payment has been accepted in a certain format, and the money can go the day after tomorrow?

Yes, money can reach the fourth day. But once again I draw attention to the purpose of the GIS GMP - first of all, informing on the principle of "one window" about the availability of accruals and providing the opportunity to pay them in a timely manner using the correct payment details specified in the accrual. Credit institutions accepting such payments are given the opportunity to use pre-filled payment details to reduce the likelihood of operational errors and reduce customer service time, which in turn reduces the number of outstanding amounts received by the territorial bodies of the Federal Treasury and improves the level of service of the credit institution.

- It turns out help to citizens - to see how much they owe and for what?

Namely - how much a citizen owes the state. Indeed, at present, not only the state owes a citizen (social payments, property deductions), but the citizen also owes the state (paid state and municipal services, taxes, fines).

Previously, there was another system for the exchange of information with the Federal Treasury. Did the banks that participated in it just switch to GIS GMP?

The former system was a prototype of the GIS GMP, it was called Accounting for accruals and payment facts (UNIFO). The legislator turned out to be very generous in terms of the entry into force of the requirements of the law: Federal Law No. 162-FZ was adopted in July 2011, with the deadline for the entry into force of the requirements regarding the GIS GMF - January 1, 2013. That is, a year and a half was allotted for the fulfillment by all participants of the requirements of this law. Federal Treasury in 2012, realizing that the system is in high degree readiness, offered its prototype to the participants for the purpose of holding preparatory events - technical and organizational. And taking into account the fact that the system was created in a secure circuit of the e-government infrastructure and interacted through a system of interdepartmental electronic interaction, it was proposed to carry out activities in advance for the purposes of integration information systems used by credit institutions with e-government infrastructure. UNiFO was offered to potential participants of GIS GMP upon completion of piloting. Our pilots were five credit institutions, five budget revenue administrators of the budget system (three federal agency executive branch and two regional) and a single portal of public services. After that, we offered all potential participants of the GIS GMP to join the system. And those who joined, passed the test, implemented measures to organize a secure communication channel to the system of interdepartmental electronic interaction, ensured the format compatibility of the information systems used with the GIS GMP, harmonized their business processes, the transition to the GIS GMP was painless in the existing formats without significant changes , which would require the completion of the information systems used by the participants, by submitting an application to the territorial body of the Federal Treasury for registration as a participant in the GIS GMP.

According to UNiFO, I remember, the information was like this: "Would you like to join, or not." Then there was a GIS GMP, but the banks had doubts: does it make sense to join one system in order to then move to another? Moreover, it is costly. Therefore, many refused.

At the all-Russian banking forum, the site has a topic about UNIFO - GIS GMP ...

I read regularly...

So, the Federal Treasury is officially registered there as an operator of the GIS GMP, which, since last year, has been constantly providing information support to the forum participants. At it, the participants were informed that the transition from UNiFO to GIS GMP will be carried out in a simplified manner for UNiFO participants at no additional cost. This was even reflected in the regulatory legal act, which is called the Procedure for maintaining the GIS GMP, approved by order of the Federal Treasury on November 30, 2012 No. 19n, its paragraph 2.4 provides for simplified registration of participants in the UNiFO.

- So, it was possible to prepare in advance, to buy everything?

Can. Our territorial bodies actively promoted this on the territory of each subject. Of the 950 credit institutions in Moscow, there are about 500. Therefore, if regional banks were distributed among our departments of the Federal Treasury in the constituent entities of the Russian Federation for the purposes of explanatory work, then Moscow banks were divided between our two territorial bodies located in the capital, the UFK for the city of Moscow and the Interregional Operational Department, which accounted for the largest mass of GIS participants GMP. We divided them according to quite understandable criteria: credit institutions that met the requirements of the Tax Code of the Russian Federation in terms of issuing guarantees for the payment of tax payments - to the interregional operational department, the rest - to the UFK in the city of Moscow. Thus, we have received an almost equal distribution between our two territorial bodies.

The banks say there were problems getting equipment from Rostelecom. Then, as far as is known, they were allowed to buy this equipment from other organizations. I wonder if they are affiliated? This seriously delayed the procedure. There are also problems with connection terms. Did the Treasury feel this delay, saw these problems?

In fact, we could not but feel it, because the connection to the SMEV is a stage preceding registration in the GIS GMP. There were also appeals from credit organizations, but only two of them, in response to our appeal to them, provided materials that would indicate the delivery of equipment within 80 days. These materials were sent to the Ministry of Telecom and Mass Communications of the Russian Federation, which is the operator of the interdepartmental electronic interaction system. And based on the results of their consideration, measures were taken to reduce the delivery time of equipment by Rostelecom. In addition, based on the results of the appeals, in addition to one existing scheme of interaction with a certain type of equipment, changes were made to the regulations for the interaction of participants in the SMEV and several schemes of information interaction are provided. At the same time, at the moment, Rostelecom is not the only supplier of equipment used to organize a secure channel to SMEV. At the same time, from the point of view of the terms of delivery of the specified equipment, the offers of other suppliers are more competitive.

Questions also come with identification and identifier. Each bank has an identification number. Are there any problems with this?

In order to operate with permissions, the system has a participant ID. Everyone has this number. Maybe a question about accrual IDs and payer IDs?

- No, we are talking about a bank identifier.

FROM bank identifiers there were no problems.

- The question is, can a branch have an ID...

This is a slightly different question. As part of the explanatory work, we suggested that credit institutions interact with the GIS GMP through a single entry point, that is, to provide centralized interaction, including for banks with a branch network. For example, Sberbank did this, as well as a number of large banks - Alfa-Bank, Promsvyazbank and some others. At the same time, we informed that if a credit institution cannot ensure the collection of information from its branches by internal transport and its transfer to the GIS GMP centrally, then the Procedure for maintaining the GIS GMP provides for providing such branches that will work independently with separate access. When they are included in the application for registration in the GIS GMP as independent participants in the interaction, we will issue separate identifiers for them, but the application must come from central office credit organization. Some banks have gone this way, several of which are now applying to us with a request to exclude their branches from the GIS GMP participants, as they have organized centralized interaction with the GIS GMP.

- That is, in fact, there will be not one transmission point, but several ...

At the discretion of the credit institution, based on its IT architecture and the level of maturity of information processes. We have tried to provide for everything that can be used for the benefit of implementing the requirements of the law. But practice has shown that we did not foresee all the nuances. In addition, as part of the piloting, the credit institutions participating in it did not receive the proposals that are being received now. It is regrettable, because at the piloting stage it was possible to quickly take into account and refine, while now any amendment is only through a regulatory legal act that changes the Procedure for maintaining the GIS GMP, which is subject to agreement with the Bank of Russia and registration by the Ministry of Justice of Russia, and this through the change of formats, which must be published 90 days before their entry into force.

- It is always easier to make changes in the process of development and preparation than in an already existing document ...

Undoubtedly, but nevertheless, now we are collecting comments on the Procedure for maintaining GIS GMF and interaction formats. We expect that by the end of the year we will take into account the proposals received, which are of significant importance both for credit institutions and for revenue administrators.

- How many banks that exchange in full mode are now actively working with GIS GMP?

- A little... We know that the Bank of Russia is pushing credit institutions, collecting information...

The Bank of Russia brought letters 101-T, 148-T to credit institutions. The Federal Treasury is grateful to the Bank of Russia for being actively involved in monitoring credit institutions to comply with the requirements of Federal Law No. 210-FZ and even introduced a separate reporting form in order to control the implementation by credit institutions of action plans to meet the requirements for interaction with the GIS GMP. With this in mind, we have improved the dynamics of both registration of credit institutions and connection.

Indeed, there is a reporting form of the Bank of Russia. Do you receive the results of this reporting? Is it clear what is happening? What are the main problems?

We turned to the Bank of Russia with a request to provide us with information received from credit institutions. In response to our appeal, the Bank of Russia replied that this requested information is a large amount and was obtained as part of supervision, providing consolidated information, and said that if we were interested, it could provide it on a monthly basis. The Federal Treasury, of course, expressed such interest. Secondly, the information was obtained as part of supervision, and he will not be able to provide it to us in the form in which he receives it. But he will be able to provide us with aggregated information about the existence of existing problems and the timing of implementation.

- Do you already have such information?

The Bank of Russia informed us that, in accordance with the plans presented, by November of this year, the predominant number of credit institutions are implementing measures to ensure interaction with the GIS GMP. The main difficulties in the implementation of these activities by them was the late publication of the Procedure for maintaining the GIS GMP approved by the Ministry of Justice of Russia. It was approved on December 25, 2012. At the same time, since August, it has passed more than one agreement with the Bank of Russia, because, by virtue of Law No. 210-FZ, the procedure must be agreed with the Bank of Russia. The procedure was coordinated with the Ministry of Finance of Russia and the Ministry of Telecom and Mass Communications of Russia. Therefore, only on November 30, 2012 it was approved and, accordingly, submitted for registration to the Ministry of Justice of Russia. Banks also note that there are certain difficulties with the purchase of equipment in terms of money and timing. Well, and a number of other reasons that the Bank of Russia brought to us. They are related to the implementation of measures to meet the requirements for format exchange with the SMEV and with the GIS GMP, which in some cases requires credit institutions to refine the software used.

- What are the prospects for the development of GIS GMF?

The Federal Treasury, together with the Ministry of Finance of Russia, has the task of raising citizens' awareness of the budget system, providing open data in an accessible form on a single portal of the budget system. And this single portal of the budget system will become for the citizen another window in the GIS GMP. Thus, the more opportunities to inform citizens, the more likely they are to fulfill their obligations to budgets on time. Thus, a single portal of the budget system will provide the GIS GMP with a face, a user interface that will provide a number of services for the user. Services such as "Find out your accruals", "Make a payment correctly" ....

- Such a service seems to be on the website of the tax service ...

Yes, but only for taxes. And more than fifty thousand revenue administrators are expected to interact with the GIS GMP. GIS GMP is not only taxes, it also includes duties, fines, and completely different payments. It is necessary to make it possible to pay electronically or withdraw them in the form of a settlement document with the possibility of reproducing it in printed form with the correct payment details, with a barcode or QR code.

- It's comfortable…

Undoubtedly. Having payment details and (or) a barcode or a QR code, a citizen will be able, upon coming to a credit institution, to make the appropriate payment. And this payment will be unmistakably credited to the personal account of the income administrator. At the moment, the predominant part of the unexplained receipts in the Federal Treasury is precisely the payments of individuals who are less disciplined in terms of the correct execution of the payment details of settlement documents. They can make a mistake in the design bureau, OKATO is not indicated, and this is of great importance. Legal entities are more disciplined. Thus, if you issue an already formed payment order for payment, a citizen will be able to pay it without trying to somehow change the details himself. And then, taking into account the fact that we have 950 credit organizations, and most of them are participants in the GIS GMP, we see that now for us credit organizations are suppliers of information on the facts of payment, and we could be mutually beneficial for them, including including becoming one of the sales channels. Now GIS GMP is useful for those credit institutions that, while optimizing their business processes, in order to reduce service time and reduce the likelihood of operational errors when entering payment details, interact with GIS GMP through an accrual request when receiving the corresponding payment. At the request of the GIS GMP, it returns an accrual with a pre-filled payment details, on the basis of which the payment is accepted, which does not require the entry of additional details. As for sales channels, we suggest that credit institutions and payment systems install a payment gateway created by the Federal Treasury, remote banking service, electronic wallets, services for accepting payment cards. Thus, a citizen or organization, having learned his debt, will be able to immediately pay it off.

- What are we getting into?

To the payment gateway.

- That is, this is a certain structure that allows you to pay for the document?

Yes, allows created payment document transfer to the “client-bank” serviced by a credit institution, and accurately, correctly pay right there, or pay the accrual with a payment card, electronic means of payment.

- Thus, the client receives the document, loads it into the “client-bank”, pays and receives a receipt?

The client receives information about payment, pays, and the credit institution transfers the information to the GIS GMP, and it accordingly acknowledges the fact of payment with the existing accrual.

- One must think that all this is more suitable for RBS of individuals ...

Not only, but, of course, I repeat, legal entities are more disciplined in terms of fulfilling their obligations to pay on time and in terms of correctly filling out settlement documents. And in the context of optimizing the number of territorial bodies of the Federal Treasury (and we are taking measures to reduce the number), manual analysis of outstanding amounts both on the side of the Federal Treasury and clarifications on the side of revenue administrators takes a significant amount of time. If we eliminate outstanding receipts, everyone wins.

- Apart from the fact that there are consolidated payments for individuals ...

Yes, and for legal entities - full-format payments. The Bank of Russia is working within the framework of Technology Committee 122 to standardize payment documents to the international standard ISO20022, the proposals of the Bank of Russia have already been submitted for consideration to the Russian Ministry of Finance and the Russian Treasury. Maybe in the future, if the market, customers of credit institutions, participants in settlements need consolidated payments for payments legal entities to the accounts of the Federal Treasury, then why not.

Estimate:

1 1

On the course of implementation of measures to implement the Concept for reforming the system of budget payments for the period up to 2017 Head of the Department for the Development of Budget Payments O.N. Rud October 3, 2014 FEDERAL TREASURY www.roskazna.ru The concept of reforming the system of budget payments for the period up to 2017 Directions for the development of the system of budget payments: 1. Building a single treasury (bank) account of the Federal Treasury and improving the operations carried out on it 2. Development of tools management of free cash balances on a single treasury (bank) account of the Federal Treasury 3. Use of modern electronic payment services 4. Development of the State Information System on state and municipal payments 5. Minimization of cash circulation in the public administration sector Working group to ensure the implementation of measures to reform the system budget payments for the period up to 2017 Order of the Federal Treasury No. 355 dated September 11, 2012 2 FEDERAL TREASURY www.roskazna.ru Significance for the implementation of the Concept of reforming the system of budget payments for the period up to 2017 and Main activity 2.4 State program Russian Federation "Public financial management and regulation financial markets» approved by the Head of the Federal Treasury R.E. Artyukhin on September 8, 2014. The plan of joint activities of the Federal Treasury and the Central Bank of the Russian Federation for the implementation of certain areas of the Concept for reforming the system of budget payments for the period up to 2017 was approved by the Federal Treasury on April 8, 2014, the Bank of Russia on April 5, 2014. Action plan (“ Roadmap") of the Federal Treasury for the adoption (amendments, invalidation) of legislative acts of the Russian Federation, regulatory legal acts of the Government of the Russian Federation, the Ministry of Finance of the Russian Federation, the Central Bank of the Russian Federation and the Federal Treasury in connection with the preparation of a new version of the Budget Code of the Russian Federation for approval stage at the Federal Treasury 3 FEDERAL TREASURY www.roskazna.ru Activities Treasury and with the Ministry of Finance of the Russian Federation and approved by the Head of the Federal Treasury R.E. Artyukhin September 8, 2014 Action Plan of the Federal Treasury for the implementation of the Concept for Reforming the System of Budgetary Payments for the Period up to 2017 and Main Action 2.4 of the State Program of the Russian Federation “Public Financial Management and Regulation of Financial Markets”  Determining the list of legislative and regulatory legal acts requiring adoption (amendments, invalidation) in connection with the implementation of measures to reform the system of budget payments >> The list was developed, agreed in the Federal Treasury and with central bank of the Russian Federation and is included in the Action Plan (“Roadmap”) of the Federal Treasury for the adoption (amendments, invalidation) of legislative acts of the Russian Federation, regulatory legal acts of the Government of the Russian Federation, the Ministry of Finance of the Russian Federation, the Central Bank of the Russian Federation and the Federal Treasury in connection with the preparation of a new version of the Budget Code of the Russian Federation   Aug 2013 Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 2014 4 FEDERAL TREASURY www.roskazna.ru Activities  Determination of the main approaches to accounting and the system of accounts of the Federal Treasury >> Developed and agreed with the Ministry of Finance of the Russian Federation The accounting model of the Federal Treasury in the conditions of functioning new system budget payments (letter dated December 24, 2013 No. 02-06-010 / 56931) Basic accounting principles 1. The objects of accounting of the Federal Treasury are: transactions of participants and non-participants of the budget process on the basis of its General Ledger data in various analytical sections in the Federal Treasury for cash transactions registers analytical accounting Single treasury account - a bank account (set of bank accounts) opened (opened) to the Federal Treasury with the Bank of Russia for carrying out and accounting for operations on treasury accounts  Other bank accounts opened for the Federal Treasury with the Bank of Russia and credit institutions  Unified budget account  Account for recording and distributing income  Account for transactions with funds from donations  Account for transactions with legal entities  Accounts for budget execution  Accounts for transactions with funds funds from donations  Accounts for recording transactions with funds of budgetary and autonomous institutions and other legal entities  Other treasury accounts Aug 2013 Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 2014 5 FEDERAL TREASURY www.roskazna.ru Activities   Development organizational and functional model of the Federal Treasury in the conditions implementation of the directions of the Concept and the State Integrated Information System for Public Finance Management "Electronic Budget" >> Assessment of information and technical infrastructure for the purpose of implementing the Concept >> - in A detailed matrix of promising functions of the Federal Treasury in the context of the implementation of the directions of the Concept has been developed and refined, each function is described from the point of view of: Life of the function (temporary, permanent) Type of function providing) (managerial, executive, Degrees of automation (low, medium, high) Participants in the process of implementing the function and the corresponding role in it: units of the Federal Treasury (departments central office  Aug 2013 Sep Nov Dec Jan Feb Mar Apr May Jun Jul Aug sep 2014 6 FEDERAL TREASURY www.roskazna.ru Standardization and unification Interoperability of the system of budget payments Standardization is the establishment and application of rules in order to streamline activities in a certain area for the benefit and with the participation of all interested parties, in particular, to achieve universal optimal savings while observing functional conditions and safety requirements International Organization for Standardization (ISO) Unification - bringing to uniformity, to a single form or system Interoperability - the ability to interact with other systems 7 FEDERAL TREASURY SVO www.roskazna.ru Events  Determination of the body authorized to establish the rules >> On September 10, 2014, the Government of the Russian Federation submitted to the State Duma of the Federal Assembly of the Russian Federation the draft Federal Law “On Amendments to Article 8 of the Federal Law “On the National Payment System” for the purpose of determining the Ministry of Finance of the Russian Federation as a body authorized to establish a list of details of a budget payment and a form of order individual in its payment  Determination of the list of mandatory details of the budget payment >> List of mandatory details of the budget payment The list was developed and sent to the Ministry of Finance of the Russian Federation (letters of February 19, 2014 No. -1.0-11/419) >> Unified form of order of an individual The form was developed and sent to the Ministry of Finance of the Russian Federation (letter No. 42-1.0-06/6 dated February 19, 2014) Standardization  Development of a form of order of an individual Unification Inclusion in unified form of the order of an individual with a two-dimensional barcode Proposals sent to the Ministry of Finance of the Russian Federation (letter No. 42-1.0-06/17 dated June 26, 2014)  Aug 2013 Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug sep 2014 8 FEDERAL TREASURY www.roskazna.ru National standard GOST R 56042-2014 “Standards for financial transactions. Two-dimensional barcode symbols for making payments to individuals” (introduced for the first time, entered into force on September 1, 2014, approved for voluntary use) The standard establishes the rules for encoding payment details in a two-dimensional barcode, which is a graphical display of information for its subsequent decoding by technical means . QR Code = Aztec Code Data Matrix or 1.5 pages of solid text The barcode is applied by the recipient of funds when forming the payer's order and read by the technical means of the organizations that accept the payment. The built-in recovery algorithm does not allow distortion of the read information. The use of a barcode corresponding to the standard when the income administrator generates the payer's order and its application by credit institutions when accepting payments to the budgets of the budget system of the Russian Federation will reduce operational errors and, as a result, the volume of unexplained receipts 9 FEDERAL TREASURY www .roskazna.ru Payment options for a budget payment in self-service devices, excluding the distortion of payment information Payments on request Payments by barcode, subject to on-line interaction of the self-service device with the GIS GMP in case of off-line interaction of the self-service device with the GIS GMP Bring the barcode Enter the UIN: Making a payment by UIN without additional input of payment details Making a payment without requesting the GIS GMP and without entering payment details Making advance payments Eliminating distortion of payment information and attributing of payment to unexplained receipts 10 FEDERAL TREASURY www.roskazna.ru Measures  Establishment of requirements for format-logical control of the values ​​of the details of orders for the transfer of funds to the budgets of the budget system of the Russian Federation >>  "INN", "KPP" of the payer and recipient of funds  "104" (Code budget classification)  “105” (code in accordance with the All-Russian classifier of territories of municipalities) Interoperability  Proposals have been prepared to amend the regulatory legal acts in terms of establishing conditions for format-logical control of the values ​​of details of orders on transferring funds to the budgets of the budgetary system of the Russian Federation: Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n “On Approval of the Rules for Specifying Information in the Details of Instructions on the Transfer of Funds in Payments to the Budgetary System of the Russian Federation” Regulation of the Bank of Russia dated June 19, 2012 No. 383-P “On the Rules for Transferring funds" Unified formats of electronic banking messages (letters of May 20, 2014 No. 42-7.4-04 / 1.2-629, August 11, 2014 No. 42-7.4-04 / 1.2-1050) Development of standards for payment, reporting and financial documents Interoperability >> It is planned to carry out work on the standardization of electronic payment formats th, reporting and financial documents to bring them in line international standards(national standards developed on the basis of international ones) the composition of the details and the dimension of the fields in order to exclude the mutual transformation of electronic messages to ensure end-to-end automated processing of information roskazna.ru Straight-through automated processing (STP) Straight-through automated processing (STP) is a process of continuous, fully automated processing of payment information at all stages of data processing The STP principle was first introduced Basel Committee on payment and settlement systems of the Bank for International Settlements in September 1998 Article 259 "Fundamentals of the functioning of the system of budgetary payments" of Chapter 30 "System of budgetary payments" of the draft new edition of the Budget Code Concept for the development of the payment system of the Bank of Russia for the period up to 2015 "(approved by the decision of the Board of Directors Bank of Russia dated 16.07.2010, Minutes No. 16) The system of budget payments accepts and executes budget payments, transfers funds in the mode of end-to-end automated processing of payment information and their reflection in accounting. processing of payment information using all types of settlement documents provided for by the regulations of the Bank of Russia Unified technological rules and standards for the exchange of payment and financial information that ensure efficient automated processing and minimize, and in the future ve - completely eliminating the need for manual intervention As is Data conversion Data verification Collecting missing information Entering additional data STP Full interaction of information systems Application of common standards for information exchange Fully automatic processing of information Cross-border information exchange 12 FEDERAL TREASURY www.roskazna.ru International standard ISO 20022 ISO* 20022 - standard and methodology for creating descriptions of business processes accompanied by the exchange of electronic financial messages, and designing schemes and formats for these messages Practical application  Countries that adopted the standard as the basis for settlements: Brazil, South Africa, Japan Europe Payment Area)  International systems CLS (Continuous Linked Settlement, conversion system) currency transactions) and Euroclear (international depositary clearing center)  Major banks JP Morgan, HSBC, Deutsche Bank - provide their customers with the ability to send payments in ISO 20022 format  SWIFT interbank messaging system transitions from the used SWIFT MT messages to SWIFT MX messages based on the ISO 20022 standard  Federal Reserve System (USA) - global standard for cross-border payments IPF (International Payment Framework) Work of the Bank of Russia on the transition to ISO 20022  On the order to transfer funds (pain.001.001.05, ISO 20022) Letter of the Bank of Russia dated 02.10.2013 N 196-T  Development strategy national payment system approved by the Board of Directors of the Bank of Russia on 03/15/2013, Minutes No. 4  The Concept for the Development of the Bank of Russia Payment System for the period up to 2015 approved by the Board of Directors of the Bank of Russia on 07/16/2010, Minutes No. 16 applications  Interaction with federal agency on technical regulation and metrology, representing Russia in ISO  Approval of the action plan for the creation of a national standard for cashless payments based on ISO 20022 (under discussion)  Consultations with government agencies, financial market participants and their associations * ISO - International Organization for Standardization, International Organization for Standardization. 13 FEDERAL TREASURY www.roskazna.ru IFRS for the public sector. XBRL Transparency and Comparability - A New Approach to financial reporting based on XML and metadata, based on the international standard ISO 20022 A language for the exchange of structured reporting information to ensure end-to-end automated processing Main advantages Prospects for use in the budget system  Presence of data, formulas and relationships in reports  Prompt extraction of only necessary data from reports  Analysis dynamics of changes in indicators over time or comparison of the same indicator for different subjects of analysis for publication on the Internet)  Automatic processing of report data  Use of the standard in the preparation of reporting in accordance with International Financial Reporting Standards for the public sector and reporting expected to be disclosed  Use of the standard as part of the Federal Treasury's functions th unified accountant  Standard for regulatory and other reporting 14 FEDERAL TREASURY www.roskazna.ru Measures 11 Formulation of basic The draft of the new version of the Budget Code includes Chapter 30 “System of Budgetary Payments” >> definitions and norms System of budgetary payments – Budgetary payment – ​​set of participants system of budgetary payments and the Federal Treasury interacting according to the rules of organization and functioning of the system of budgetary payments action aimed at the transfer (transfer) of funds Article 258. The concept of the system of budgetary payments Article 259. Fundamentals of the functioning of the system of budgetary payments Article 260. Participants in the system of budgetary payments Article 261 Conditions for Making Budget Payments Article 262. Making Budget Payments in the System of Budget Payments Article 263. Payment Infrastructure of the System of Budget Payments Article 263.1 issuing an order to transfer funds from the payer, recipient or body entitled to issue an order to the accounts of payers without an order - when transferring cash to the budgets of the budget system of the Russian Federation, organizations of the public administration sector from the budgets of the budgetary system of the Russian Federation, from organizations of the public administration sector between the budgets of the budgetary system of the Russian Federation, between organizations of the public administration sector to accounts, from accounts and between the accounts of the Federal Treasury between the accounts of participants in the system of budgetary payments TREASURY www.roskazna.ru Events 12 Formation of proposals for amendments to other federal laws in connection with the norms of the new edition of the Budget Code of the Russian Federation >> 1. Federal Law No. 161-FZ of June 27, 2011 “On the National Payment System” The system of budgetary payments as a payment system of the Federal Treasury within the framework of the national payment system, with its exclusion from the general rules in terms of accountability, oversight and regulatory legal regulation List of transfer operators funds was supplemented by the Federal Treasury and federal postal organizations in order to standardize and unify the rules and forms of payment, the possibility of using electronic means of payment. The system of budget payments is recognized as socially, systemically and nationally significant. Federal Treasury Involvement of federal postal organizations (FSUE Russian Post) by the Federal Treasury to provide payment services 2. Federal Law of July 17, 1999 No. Federal Law No. 161-FZ of June 27, 2011 “On the National Payment System” norms 12 Aug 2013 Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2014 16 FEDERAL TREASURY www.roskazna.ru Events 12 Formation proposals for amendments to other federal laws in connection with the provisions of the new edition of the Budget Code of the Russian Federation >> 3. Federal Law of December 10, 2003 No. currency control» Performance by the Federal Treasury of the functions of a currency control agent 4. Federal Law of July 10, 2002 No. 86-FZ “On central bank of the Russian Federation (Bank of Russia)" in part: Granting the Bank of Russia the right to provide loans in the form of an intraday overdraft to the accounts of the Federal Treasury 5. Code of Administrative Offenses of the Russian Federation of December 30, 2001 No. 195-FZ administrative offenses supplemented by foreign exchange transactions in the Federal Treasury Provides for liability of the money transfer operator, telecom operator and bank paying agent (subagent) for failure to comply with the requirements of the legislation of the Russian Federation on the national payment system 12 Aug 2013 Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2014 17 FEDERAL TREASURY www.roskazna.ru Legislative and regulatory legal acts requiring adoption in connection with the exercise of new powers Federal Treasury Ministry of Finance of the Russian Federation Government of the Russian Federation 1. Rules for the organization and functioning of the system of budgetary payments, including: one. Required details budget payment, the rules for their indication in orders for the transfer of funds (in agreement with the Central Bank of the Russian Federation) funds and settlements on budgetary payments of organizations that receive and pay them (in agreement with the Central Bank of the Russian Federation) rules for ensuring business continuity and risk management of participants 3. A list of additional information required for treasury services for the execution of budgets of the budget system of the Russian Federation 2. The procedure for issuing and acquiring payment cards (as agreed with the Ministry of Finance of the Russian Federation) 4. The form of the order of the client - an individual for making budget payments (in agreement with the Central Bank of the Russian Federation) the procedure for interaction of the system of budget payments forms and methods of payment in agreement with the Ministry of Finance of the Russian Federation) 4. The procedure for forecasting the movement of funds on a single treasury account 5. Rules for the interaction of the budget payment system with other payment systems related to the transfer of funds, mutual settlements (as agreed with the Central Bank of the Russian Federation) and 6. The procedure for monitoring the functioning of the system of budgetary payments and its interaction with other payment systems 6. Conditions for integrating the state payment gateway with official departmental websites and portals of participants in the system of budgetary payments tags in the information and telecommunications network "Internet", information systems that accept budget payments of the Russian Federation in the national payment system 5. Ensuring the creation, maintenance, development of maintenance of the state payment gateway 7. The procedure for submitting a statement of the treasury account on the fact of execution of an order on the transfer of funds of a participant in the system of budgetary payments for residents to provide information to the treasury in case of their foreign economic activity Russia >> The draft new version of the Regulations on the payment system of the Bank of Russia (tentative date of entry into force - May 2016) takes into account the following changes: Direct participation of the Federal Treasury in the payment system of the Bank of Russia identification codes (BIC)  Clarification of the budgetary powers of the Central Bank of the Russian Federation >> The draft of the new version of the Budget Code of the Russian Federation takes into account changes in the budgetary powers of the Central Bank of the Russian Federation Operations: Maintenance of unified treasury accounts and other accounts opened with the Federal Treasury in the Bank of Russia free of charge Provision of payment services to the Federal Treasury free of charge  Clarification of the powers of the Central Bank of the Russian Federation >> Proposals for amendments to the Federal Law of July 10, 2002 were formed. No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” in part: Bringing into line with the changes introduced into the Budget Code of the Russian Federation the function of servicing accounts opened with the Federal Treasury 2013 2014 2015 Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug  2016 19 FEDERAL TREASURY www.roskazna.ru Direction 2. Development of tools for managing free cash balances on the unified treasury account of the Federal Treasury  Management of operations with funds and balances on a single treasury account >> The draft new version of the Budget Code of the Russian Federation defines the powers of the Federal Treasury to manage transactions with funds and fund balances in a separate article: Article 254. Fundamentals of the operation of a single treasury account Article 255. Forecasting the movement of funds on a single treasury account Article 256. Management of operations with funds and balances of funds on a single treasury account Article 257. The procedure for distributing income received from managing balances of funds on a single treasury account The following changes are reflected in the Russian Federation:  Participation of the Federal Treasury in the payment system of the Bank of Russia >>  Clarification of the functions of the Central Bank of the Russian Federation >> Included in the list of transactions not subject to taxation are management balances of funds Included in the list of income not taken into account when determining tax base, income (interest) received from the management of operations with funds and balances on accounts (single treasury account, single account federal budget, the budget of the subject of the Russian Federation, local budget , the budget of the state non-budgetary fund) The draft new version of the Regulations on the Bank of Russia Payment System (tentative date of entry into force - May 2016) takes into account the following changes: A liquidity pool mechanism has been introduced - a mechanism for consolidating funds for a group of participants of the participants based on the total amount of funds of the participants united in the group Proposals have been formulated to amend the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” in terms of: 2013 2014 2015 Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug  2016 FEDERAL .ru Direction 2. Development of tools for managing free cash balances on a single treasurer account of the Federal Treasury  Operations to manage balances on the unified account of the federal budget in terms of the purchase (sale) of securities under repurchase agreements >> Approved Decree of the Government of the Russian Federation of September 4, 2013 No. on the unified account of the federal budget in terms of the purchase (sale) of securities under repurchase agreements" together with the relevant rules for conducting transactions December 18, 2010 No. 1062 “On approval of the Rules for the provision (use, return) of budget loans from the federal budget to the budgets of the constituent entities of the Russian Federation for 2014” (Decree of the Government of the Russian Federation of August 21, 2014 No. 836 “On amendments to the Rules for granting ( use, return ) 2013 2014 2015 Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug  2016 21 FEDERAL TREASURY www.roskazna.ru Direction 3. Use of modern electronic payment services the ability to generate orders for payment on the Unified portal of the budget system Work is underway to introduce a portal solution GIS GMP  Formation of proposals for the introduction of modern payment services in the Federal Treasury >> The Library of payment services of the Federal Treasury has been developed and is being supplemented: Elimination of distortion of payment information and minimization of unexplained receipts  Payment using barcodes  Payment using UIN or information about the payer identifier  Search for payments recorded as unexplained receipts based on GIS GMP Expansion of payment forms      Issuing collection orders to payers' accounts Issuing payment requests to payers' accounts Consolidated payment order for legal entities Budgetary letter of credit Electronic money Interaction with payment systems and telecom operators     Issuance and acquiring of payment cards Payment from personal accounts opened with mobile operators Mobile payments to a short SMS number Money transfer systems Crowdfunding Treasury optimization  Payment cards  Acquiring of NSPK payment cards and cards of international payment systems 2013 2014 2015 Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug   2016 22 FEDERAL TREASURY www.roskazna.ru Direction 3. Use of modern electronic payment services Payment gateway List of income sources Federal Treasury Choice of accrual / type of payment External systems of payment instrument providers Yandex.Money, WebMoney Payment type Accruals / payment type 4 3 Portal 1 7 5 Payment gateway Accruals MTS, Beeline, Megafon 5 6 Information on payment acceptance Visa, MasterCard, UnionPay Accruals 2 Accruals 1 GIS GMP 8 Payment facts 9 Payment facts Federal executive authorities, regional executive authorities, local self-government bodies, state medical institutions 10 Bank (RB) Transfer of funds 23 FEDERAL TREASURY www.roskazna.ru Direction 4. Development of the State Information System on state and municipal payments (GIS GMP)  Optimizing the interaction of GIS information participants of the GMP technology with systems >>  Adding new functionality for participants of the GIS GMP and making changes to the Procedure for maintaining the GIS GMP, approved by order of the Federal Treasury dated November 30, 2012 No. 19n, in in order to improve and develop the GIS GMF >> New functionality GIS GMP New participants: courts, registry offices Creation of a batch mode of interaction Payment administrators, request administrators Payment aggregators, request aggregators Establishing the procedure for making changes, excluding participants Implementing format-logical control Refinement of formats for interaction between GIS GMP and information systems of participants >>  Related charges (FSSP ) Cancellation of charges (traffic police, Bank of Russia) Preliminary charges (Courts) Clarification of the powers of participants (BPA, BPSA, PA) The draft order has been developed, is being agreed Based on the results received from structural divisions of the central office of the Federal Treasury, the Ministry of Finance of Russia and the Bank of Russia of comments, the draft order has been finalized and is being re-approved by the Federal Treasury and the Ministry of Finance of Russia (letter dated September 5, 2014 No. 42-1.0-06 / 20) In accordance with the draft new edition of the Procedure for maintaining GIS GMP developed and approved Formats for interaction between GIS GMP and information systems of participants version 1.16 2013 2014 2015 Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug   2016 24 FEDERAL TREASURY www.roskazna.ru Direction 4. Development of the State Information System on State and Municipal Payments (GIS GMP)  Integration of the GIS GMP with the State Integrated Information System for Public Finance Management "Electronic Budget" with: a list of revenue sources of budgets of the budget system of the Russian Federation technological subsystems of the State Integrated Information of the public finance management system "Electronic Budget" by functional subsystems of the State Integrated Information System for Public Finance Management "Electronic Budget" >> The work schedule is aligned with the schedule of the SIIS of public finance management "Electronic Budget" 2013 2014 2015 Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug 2016 25 FEDERAL TREASURY www.roskazna.ru Direction 4. Development of the State Information System on State and Municipal Payments (GIS GMP) "AS IS" Acceptance of payments without verification from credit institutions, bank payment agents (subagents), payment agents, Russian Post of the requisite composition "AS WILL" Control the values ​​of payment details by credit institutions, their branches, bank payment agents (subagents), payment agents, Russian Post and non-visible exception payments to the budget Correspondence with revenue administrators with credit institutions, their branches, bank payment agents (subagents), payment agents, Russian Post for receiving and placing details in service offices Availability of outdated details of revenue administrators for making payments to the budget Absence from the credit institution, its branches, bank paying agents (subagents), paying agents, Russian Post of one subject of up-to-date data on the requisite composition of recipients of another subject Unified state resource, creation of a pre-charge service Direct agreements between revenue administrators and credit institutions with their branches, bank paying agents (subagents), payment agents, Russian Post The payer does not have information about the amount of the advance payment for receiving the public service The payer does not have a trusted source of up-to-date information (single state resource) 26 FEDERA LNOE TREASURY www.roskazna.ru Direction 5. Minimization of cash circulation in the public administration sector  Development of regulatory legal acts defining the processes of issuance and acquiring legislative and regulatory legal acts: draft new edition of the Budget Code of the Russian Federation federal law dated June 27, 2011 No. 161-FZ “On the National Payment System” The Federal Treasury is developing a Regulation on the issuance and acquiring of payment cards , as well as Internet acquiring functions >> Developed by Technical requirements and Technical task for the design of the "Payment Card Processing" system Technical requirements and terms of reference for the creation of an anti-fraud solution "Operational Control System" were developed 2013 2014 2015 Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug Jul Jun May Apr Mar Feb Jan Dec Nov Oct Sep Aug  2016 27 FEDERAL TREASURY www.roskazna.ru THANK YOU FOR YOUR ATTENTION! Head of the Department for the Development of Budgetary Payments O.N. Rud 28